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NY G85577




January 9, 2001

CLA-2-64:RR:NC:TP:347 G85577

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90

Ms. Stacy Bauman
American Shipping Company Inc.
167-10 South Conduit Ave
Jamaica, NY 11434

RE: The tariff classification of leather footwear from Taiwan.

Dear Ms. Bauman:

In your letter dated December 21, 2000, written on behalf of your client, Two Feet Productions, you requested a tariff classification ruling.

You have submitted samples for two styles of what you state are men’s shoes. Although you refer to these shoes as “men’s,” you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “woman’s” alternative to complement the submitted “men’s” model, we consider the submitted samples to be “unisex.”

You state that style “FTC” is made up of 51.4% leather and 48.6% nylon, with rubber outer soles. The shoe covers the ankle and features lace-tie closures.

The applicable subheading for style “FTC” up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

You state that style “Slap” is made up of 54% leather and 46% fabric. This shoe also features lace-tie closures and does not cover the ankle.

The applicable subheading for style “Slap” in sizes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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